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2017 (11) TMI 286 - AT - Central ExciseCENVAT credit - suo-moto re-credit taken of credit reversed earlier - Held that: - the stock of motor spirit which was de-bonded on 31.12.1998 and re-bonded on 1.1.1998 was cleared by the assessee on payment of duty during the period 1.1.1999 to 6.1.1999. This report is based on verification of RG.1, PLA, RT-12 records. It is observed that the adjudicating authority though directed the Superintendent for aforesaid report and despite the report was submitted before him he has not considered the same - both the lower authorities have not applied their mind and handled the matter in a very casual manner. In view of the above position, the matter needs to be reconsidered - appeal allowed by way of remand.
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